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TMI Blog1976 (1) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty after giving due notice of Rs. 110 and Rs. 150 respectively for those two years. It is not disputed before us that no returns were filed by the petitioner for those two years. Similarly, it is not in dispute that the petitioner has been heard after giving the show cause notice before the levy of the said penalty. Two questions are urged by the learned counsel, Mr. Natu, in support of the petition. Firstly, it is contended that upon true construction of entry 6A in Schedule D, oil extracted from linseed and groundnut would not be "vegetable non-essential oil" and, as such, the demand and assessment is not authorised. It is urged that the policy underlying the provisions of section 5 to section 10, along with Schedules A to E, indicate legislative intent to exempt from the impost of sales tax or even the general sales tax sales of items of food-stuffs. This policy would be furthered if edible oil being an article of food-stuff used for human consumption should be deemed to be excluded from the terms of entry 6A by descriptive specific adjective preceding "oil ". The word "non-essential", according to the learned counsel, has a reference to items essential for human consumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h even the common or commercial parlance meaning of the word "nonessential" as "non-edible". It is primary that essential is not necessarily edible; nor edible can be equated with essential. It would be useful to extract the entry itself which is the part of Schedule D appended to the Act and which has to be read along with section 9 directing levy of general tax on the turnover of sales of goods specified in Part I in that schedule, for finding its import. The entry 6A reads as follows: Schedule D-Part-I * * * * "6A. Vegetable non-essential Three paise Three paise oils other than hydroin the rupee. in the rupee." genated vegetable oils and those to which entry 39 in Schedule C applies. This entry was inserted in the schedule under the notification of 14th March, 1960, and was further amended by amending Act No. 42 of 1971 and the words "and those to which entry 39 in Schedule C applies" were added by section 13 of that Act. In the setting of entry 6A, the only word on which all emphasis is being put is the descriptive word "nonessential", for the words "vegetable oil" do not admit of any difficulty even to the petitioner so also the words "hydrogenated vegetable oils" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reading of the words is unsustainable. That "essential oil" is a commonly known kind of oil is plain if a reference is made to the words available in the dictionary of English language. We can assume that the words given in the book containing the words of the language are known commonly to the public. In fact, the dictionary appears to us to be a compilation of the words available in a language with their meanings, etymology, etc. In a sense the dictionary reflects the available terms known in a particular language. Along with relevant dictionaries it will not be out of place to make reference to the encyclopaedia to find out whether "essential oil" is a specific kind of oil known to the language. The word "oil" finds place in the Shorter English Dictionary (Vol. 2, page 1364) and means a substance having the characters, viz., those of being liquid at ordinary temperatures, of a viscid consistence and characteristic unctuous feel, lighter than water and insoluble in it, soluble in alcohol and ether, inflammable and chemically neutral. Dictionary goes on to state that oils are classified as (i) fatty or fixed oils, i.e., of animal or vegetable origin; (ii) essential or volati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emical Dictionary it is stated to be a volatile oil derived from plants, and usually carrying the essential odour or flavour of the plant used. Chemically, these oils are principally terpene (hydrocarbons), but many other classes of compounds are also found and these oils are distinguished from fixed oils, such as linseed oil, or coconut oil, in that the latter are glycerides of fatty acids and hence saponifiable. Essential oils are unsaponifiable. Some of the essential oils are nearly pure single compounds, as oil of wintergreen, which is methyl salicylate; others are mixtures, as spirits of turpentine (pinene, dipentene) and oil of bitter almond. Some contain resins in solution and then are called oleoresins or balsams. Its uses are perfumery, flavours and thinning and extending precious metal preparations used in decorating ceramic-ware. This material available in the dictionaries clearly shows that the term "essential oil" cannot be mixed up with any other kind of oil, it being a substance of commonly known type in uses, having reference to its origin and quality and utility. For all purposes, it appears to be the class of oil, which is not used as an article of food. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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